Creative Blocks makes interlocking childrens blocks in a single processing department. Direct materials are added at the start of production. Conversion costs are added evenly throughout production. Creative Blocks uses the FIFO method of process costing. The following information for October 2017 is available.

		Equivalent Units
	Physical Units	Direct Materials	Conversion Costs
Work in process, October 1	12,000a	12,000	9,600
Started in October	48,000
Completed and transferred out during October	55,000	55,000	55,000
Work in process, October 31	5,000b	5,000	1,500
aDegree of completion: direct materials, 100%; conversion costs, 80%.
bDegree of completion: direct materials, 100%; conversion costs, 30%.

Total Costs for October 2017
Work in process, beginning
Direct materials	$ 5,760
Conversion costs	14,825	$ 20,585
Direct materials added during October		25,440
Conversion costs added during October		58,625
Total costs to account for		$104,650

Using the FIFO Method

2. Calculate the cost per equivalent unit for direct materials and conversion costs.
3. Summarize the total costs to account for, and assign them to units completed (and transferred out) and to units in ending work in process.